Results 71 to 80 of about 2,476 (261)
Revista Contabilidade & Finanças, 2008 Em 2001, o Banco Central do Brasil emitiu a Circular 3.068, determinando a utilização do valor de mercado para avaliar os títulos e valores mobiliários.
Alceu Haruo Fuji
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility
Business Strategy and the Environment, EarlyView.ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley +1 more source
Valuation of Certificates of Deposit [PDF]
Societas et Iurisprudentia, 2017 Certificates of Deposit are securities that belong to the debt, short-term securities on the money market. It follows that for their valuations only yield method based on the present value of future income arising from and simple interest and discounting
Božena Hrvoľová
doaj
Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
Debt maturity of different types of debt
Cogent Economics & FinanceThis paper documents the different debt maturity choices of firms by allowing debt heterogeneity. We use a sample of US companies’ capital structure and employ dynamic panel regressions and Instrumental Variable approach. When taking the maturity of each
Yuree Lim
doaj +1 more source
FDI Inspired Energy Consumption in Selected Emerging Markets: Does Financial Development Matter?
Comparative Economic Research, 2018 The study investigated the impact of the complementarity between foreign direct investment (FDI) and financial development on energy consumption in emerging markets.
Kunofiwa Tsaurai
doaj +1 more source
Debt security forecasting models
Economics. Finances. Law, 2021 The paper examines models for predicting Ukraine's debt security. The main purpose of the paper is to reveal the theoretical and practical component of debt security forecasting of various types of forecast models that can be used to predict debt parameters.
openaire +2 more sources
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source